How to Analyze Businesses, Financial Statements and the Quality of Earnings |
Contents
6 | 23 |
HOW TO ANALYZE EARNINGS QUALITY | 25 |
103 Indicators of Prospective Business Failure | 39 |
Copyright | |
22 other sections not shown
Other editions - View all
Common terms and phrases
accounting change accounting policies accounts receivable adjust net income AICPA amortization Amortization expense amount Analyzing balance sheet Balance Sheet Analysis capital carrying value cash flow Checklist company's computed contracts corporate current liabilities decline deferred charges deferred costs degree depreciation Depreciation expense Determine the trend discloses disclosure discretionary costs dividends Downwardly adjust earnings quality earnings stability equity estimated liability evaluating example FASB FIFO financial statements firm firm's fixed assets footnote foreign funds future gains and losses higher ILLUSTRATION Company income statement increase indicated industry inflation instability index intangible assets interest rate inventory investment LIFO long-term low quality market value ment method million nonoperating operating leverage overaccrual overstated overstatement percent percentage period prior product line profits provided from operations quality of earnings ratio realization risk Reduce reported earnings reserve risky significant subsidiary tion total assets total revenue underaccrued Watch write-offs year-end